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Briefs, oral arguments, agency decisions and the Federal Register.

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  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    During the period from Mr. de St. … In support of the Government's argument, respondent cites a single commentator, George C.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    During the period from Mr. de St. … In support of the Government's argument, respondent cites a single commentator, George C.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    During the period from Mr. de St. … In support of the Government's argument, respondent cites a single commentator, George C.

    United States Tax Court
  • In DEPORTATION Proceedings

    Agency decision · Agency decision

    CHARGE: Order to Show Cause: Act of 1952—Section 241(a) (2) [8 U.S.C. 1251(a) (2)l—neummeo longer roan toe pernOttet1 period after admission as a nonimmigrant seaman. … Concerning the element of voluntariness, the following comments were set out in the Nishikawa case: * * * Petitioner contends that voluntariness is an element of the expatriating act, and as such must

    Executive Office for Immigration Review
  • Filer Manual – Volume II

    Agency decision · Agency decision

    See SEC Press Release 2004-89, “SEC Staff to Publicly Release Comment Letters and Responses.” … See Press Release 2004-89, “SEC Staff to Publicly Release Comment Letters and Responses.”

    Securities and Exchange Commission
  • SECURITIES AND EXCHANGE COMMISSION

    Agency decision · Agency decision

    The Staff is also cognizant that certain periods may not be optimal for this testing because ofmarket-related events (e.g., option expiry weekends), holidays, or other operational reasons. … SIFMA greatly appreciates the Commission's consideration ofthe issues raised above and would be pleased to discuss these comments in greater detail with the Commission and the Staff.

    Securities and Exchange Commission
  • In DEPORTATION Proceedings

    Agency decision · Agency decision

    Lodged : Refugee Relief Act of 1953—Section 7(b)—Ineligible for visa issued pursuant to section 4(a) (12) of Refugee Relief Act of 133.? … We shall briefly comment upon some of the cosec cited by the Service in support of its position. United States v.

    Executive Office for Immigration Review
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    During the period from Mr. de St. … In support of the Government's argument, respondent cites a single commentator, George C.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    During the period from Mr. de St. … In support of the Government's argument, respondent cites a single commentator, George C.

    United States Tax Court
  • Instructions for Form 5735

    Agency decision · Agency decision

    If your business has not been in existence for 3 tax years, base your average on the period it has existed. … short period.

    Internal Revenue Service
  • Filer Manual – Volume II

    Agency decision · Agency decision

    See Press Release 2004-89, “SEC Staff to Publicly Release Comment Letters and Responses.” … The date entered has to be later than the date entered in Start Period field. 20 Act Radio Button; 33 40 For certain filings by investment companies, the field identifies Act or Acts when the form

    Securities and Exchange Commission
  • United States Tax Court

    Agency decision · Agency decision

    We also considered the parties’ Cross-Motions for Summary Judgment and held that the periods of limitation for assessments of tax 3 Unless otherwise indicated, statutory references are to the Internal … The Notice called for written comments and stated that Treasury would entertain any requests for public hearing by June 17, 1986. 8 Id. at 13,231.

    United States Tax Court
  • Filer Manual – Volume II

    Agency decision · Agency decision

    See Press Release 2004-89, "SEC Staff to Publicly Release Comment Letters and Responses." … See SEC Press Release 2004-89, “SEC Staff to Publicly Release Comment Letters and Responses.”

    Securities and Exchange Commission
  • Based on feedback from users of prior annual reports, we are pleased

    Agency decision · Agency decision

    AMY REISCHAUER Acting Deputy Director T.J. … Pursuant to Section 4(j)(6)(D) of the Exchange Act, this Report is provided directly to the committees of Congress without any prior review or comment from the Commission, any Commissioner, any other officer

    Securities and Exchange Commission
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    In the 1980s petitioner took classes on directing, editing, acting, writing, and screenwriting:. … 15 - In his opening brief petitioner states that he was prepared to present evidence- regarding whether the expenditures were "ordinary and necessary"" but abbreviated his presentation in response to comments

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    As part of its statutory conversion under sec. 1012(a) and (b) of the Tax Reform Act of 1986, Pub. … Omnibus Budget Reconciliation Act of 1993, Pub. L. 103-66, sec. 13261(g), 107 Stat. 312, 540.

    United States Tax Court
  • T .C . Memo . 2008-3 4

    Agency decision · Agency decision

    B air v . Commissioner , 300 U .S . 5, 12-14 (1937) (Federal income tax liability follows ownership) ; Salvatore v . Commissioner , T . Memo . 1970-30, affd . 434 F .2d 600 (2d Cir . 1970) . C. … Althoug 4 th e period of bona fide residence must include an entire taxabl~ year , the entire uninterrupted period of residence may includ e fractional parts of a taxable year .

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    After completing his calculations, Rosenbach would send them back to Clark for comments. … By its terms Pan American agreed to reimburse policyholders for "losses of 'property' and 'expenses' resulting directly from an 'act of terrorism' occurring during the Indemnity Period."

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    One commentator described their modern rise: The age of software, economists and pocket calculators has been caught napping; that of chivalry has crept up behind it and taken it unawares.' … He frequents the Bel Air Country Club, drives a Jaguar, visits France regularly, and enjoys $10,000 bottles of wine and bespoke shirts.

    United States Tax Court
  • UNITED STATES TAX COURT

    Agency decision · Agency decision

    After completing his calculations, Rosenbach would send them back to Clark for comments. … By its terms Pan American agreed to reimburse policyholders for "losses of 'property' and 'expenses' resulting directly from an 'act of terrorism' occurring during the Indemnity Period."

    United States Tax Court

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